Van Gaal knows he has to strengthen United’s defence following the exits of Nemanja Vidic and Rio Ferdinand and the uncertainty surrounding Patrice Evra’s future and he wants either Arsenal’s Thomas Vermaelen or Jan Vertonghen of Spurs.

The pair regard the Dutch coach so highly they will sacrifice a year out of European football to move.

Van Gaal knows both centre-halves well, having watched them come through the ranks at Ajax when he was at AZ Alkmaar.

But should Spurs replace Tim Sherwood with Frank de Boer it will reduce the chances of Vertonghen’s departure as the 27-year-old made his name under De Boer at Ajax.

United have already sealed their first summer signing – teenage goalkeeper Vanja Milinkovic.

The 17-year-old 6ft 7in Serb arrives from FK Vojovdina but will remain with the Serbian league side before moving in 2016.